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Useful. In the professional stage, it mainly tests whether candidates have the professional knowledge required for the practice of certified public accountants, and whether they have mastered the basic skills and professional ethics requirements. It tests whether candidates have the ability to apply professional knowledge in the CPA practice environment, maintain professional values, professional attitudes and professional ethics, and effectively solve practical problems.
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1. Introduction to the CPA Examination: Note: The first stage is the professional stage, which requires passing 6 exams within five consecutive years, namely:
Economic Law, Tax Law, Financial Management, Corporate Strategy and Risk Management, Accounting, Auditing. Pass all the examinations in the first stage to obtain a certificate of qualification in the professional stage, which is permanently valid. The second stage is the advanced stage, and you are eligible to take it after passing the 6 exams in the first stage.
A Comprehensive Test is required to be passed within five years. Passed the 6+1 general practice certificate. 2. Registration:
The registration for the CPA examination is unified by online registration and on-site confirmation. This year's registration summary can give you a reference.
3. Combined with my experience in the exam, the method of summarizing! 1. The CPA exam is known as the most difficult exam in China. Note: If you want to think about it, you must first rely on your own efforts.
You must have perseverance, determination, and perseverance to be able to pass the exam. The key is to do your best to learn for several years in a row! 2. Choose a learning method that suits you.
Everyone has their own way of learning, and someone else's method may be good, but it's useless if it doesn't work for you. You should explore a set of learning methods that suit you and improve your learning efficiency. 3. Choose a good counseling book, and the counseling book plays a guiding and auxiliary role.
A list of key points and key points will help you review the note. Personally, I think the Dreams Come True series is good. It is highly recommended that you buy the Test-Taking Guide from the Dreams Come True series.
This is the book I used for my exams. The grasp of the test center is in place. It is very helpful to review the notes.
4. Finally, choose a good tutoring institution. The teacher plays the role of the finishing touch. It can help us connect the scattered test points and give us a systematic grasp of the knowledge system.
At the same time, after-school tutoring also plays a vital role in our timely digestion of problems that we do not understand. I will start to participate in the tutoring of China Accounting & Online School in the second year, the teacher is very good, and the Q&A after class is also very detailed, I recommend it to you.
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Those who meet the requirements for the registration of certified public accountants can register through the online reporting system, and after successful registration, they can take the certified public accountant examination, and then apply for the certified public accountant certificate after passing the examination and getting the general certificate. Step 1 of the CPA to obtain a practising certificatePass all exam subjects The CPA professional stage exam subjects include accounting, auditing, financial cost management, corporate strategy and risk management, economic law, and tax law.
Applicants for the professional stage examination can apply for 6 subjects at the same time, or they can choose to apply for some subjects; The subjects of the CPA comprehensive stage examination are the comprehensive test of professional ability (paper 1 and paper 2). 2.Obtain the certificate of passing the professional stage examination for candidates who have passed all subjects in the professional stage examination in the five consecutive annual examinations, and will be issued with the professional stage examination certificate of the national unified examination of certified public accountants.
Candidates who have passed the comprehensive stage examination will be issued a certificate of passing the national unified examination for certified public accountants. 3.Apply for practising membership After obtaining the certificate of the CPA National Unified Examination, you can apply to become a non-practising member of CPA; On this basis, with 2 years of independent audit work experience in domestic firms, you can apply for CPA practice membership, that is, get a CPA certificate.
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Those who meet the requirements for CPA registration can register through the online reporting system, and after successful registration, they can take the CPA exam, pass the exam and get the general qualification certificate, and then apply for the CPA certificate. Step 1 of the CPA to obtain a practising certificatePassing all the exam subjects for the CPA professional stage exam are accounting, auditing, financial cost management, corporate strategy and risk management, economic law, and tax law.
Applicants for the professional stage Xinkai examination can apply for 6 subjects at the same time, or they can choose to apply for some subjects; The subject of the CPA comprehensive stage examination is the professional ability comprehensive test (test paper).
Paper 2). 2.Candidates who have obtained the certificate of passing all subjects in the professional stage examination in the five consecutive annual examinations will be issued a certificate of passing the professional stage examination of the national unified examination of certified public accountants.
Candidates who have passed the comprehensive stage examination will be issued with a certificate of passing the national unified examination of certified public accountants. 3.Apply for practising membership After obtaining the certificate of the CPA National Unified Examination, you can apply to become a non-practising member of CPA; On this basis, with 2 years of independent audit work experience in domestic firms, you can apply for CPA practice membership, that is, get a CPA certificate.
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The CPA exam is divided into two parts: the professional stage and the comprehensive stage, and there are also practicing and non-practicing CPA qualification certificates, which reflect the level of competence of the holders. So what are the types of CPA certificates? Let's take a look.
1. Professional stage examination certificate.
There are two stages to the CPA exam: the professional stage and the comprehensive stage.
There are 6 subjects in the Professional Level Examination, covering a wide range of subjects, namely Accounting, Auditing, Financial Cost Management, Corporate Strategy and Risk Management, Tax Law and Economic Law.
Requirements: According to the regulations of the China Note Association, the passing results of the professional stage examination will be retained for 5 years, and candidates need to pass all subjects of the professional stage examination within five consecutive years in order to obtain the professional stage certificate.
Second, the general practice certificate.
Qualifications: The comprehensive stage of the examination has set up a comprehensive test of vocational ability, which is divided into paper 1 and paper 2, and the results of the two subjects are added together to form the final score, and you need to apply for the exam in the same year and pass the certificate of passing the CPA examination.
Note: Candidates do not have the right to audit and sign after passing the general examination certificate.
3. Certified Public Accountant Non-practicing Membership Certificate.
Requirements: Candidates need to obtain a CPA general certificate, and can apply directly to the local CPA Association to become a non-practicing member of CPA, without the right to audit and sign.
4. Certified Public Accountant Certificate (Practising Membership Certificate).
Even if the first three certificates are examined, the candidate cannot be called a certified public accountant, and must obtain a practice qualification and obtain the right to sign the audit before being a certified public accountant.
Requirements: After obtaining the certificate of certified public accountant, candidates cannot directly apply for practice qualifications, and need to engage in audit work in an accounting firm for two years before they can apply to the local association by the scumbag accounting firm.
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Many candidates do not have a clear concept of the CPA certificate. In fact, there are 4 certificates related to certified public accountants! Two of them are related to the CPA exam, and the remaining two certificates depend on your career path!
Let's take a look at the conditions for obtaining each certificate of certified public accountant.
1. Certificate of professional stage of CPA examination.
Note: The examination is divided into professional stage examination and comprehensive stage examination, candidates need to pass the professional stage examination before they can apply for the comprehensive stage examination, when candidates pass the professional stage examination, they will obtain the professional stage certificate electronic certificate, candidates can pass the CPA National Unified Examination online registration system**.
2. Certified Public Accountant Examination Certificate.
After the candidates take the comprehensive stage of the examination, the China Note Association will directly issue the certificate of qualification of the certified public accountant, the certificate is a paper version, and the candidate can go to the local examination office to apply for the certificate of general examination within 45 working days after the results are released.
3. Certified Public Accountant Certificate (Practising Member).
Passing the CPA exam does not mean that you are already a CPA, only if you have the practice qualifications, candidates need to apply to become a CPA practicing member to obtain the CPA certificate.
4. Non-practicing members of certified public accountants.
Non-practising membership is the second career path for CPA charterholders, and more than half of them choose not to practise each year.
How do I get a CPA certificate?
To receive the CPA certificate, candidates must first have a general certificate.
Secondly, candidates also need to have more than two years of audit work experience, because CPAs have the right to sign audits and need to be responsible for the audit reports issued, and they should not be sloppy.
After the candidate has two years of work experience, the accounting firm can submit the application materials for practicing membership to the local accounting association.
How do I get a CPA Non-Practising Membership Card?
To receive a CPA non-practising membership, candidates should first have a general practice certificate.
Unlike practice, CPA licensees do not need to have the relevant years of work experience, and can submit an application at any time to the local association of applicants, as long as the candidate pays the membership fee on time.
The renewal of electronic certificates will be implemented from January 1, 2021, and non-practicing members before 2021 need to receive electronic certificates online, and the existing paper certificates will become invalid from December 31, 2025, and candidates should replace them with electronic certificates in time.
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As we all know, the CPA exam is divided into two parts: the professional stage and the comprehensive stage, and candidates must pass these two parts of the exam before they can obtain the certificate, so what is the CPA certification process? Let's take a look.
Introduction to the CPA exam process.
1. Certified Public Accountant Examination.
Business Stage Certificate:
To apply for the examination, you must first take the professional stage examination before you can apply for the comprehensive stage examination. Candidates who pass all subjects of the professional stage examination within the specified period of time can obtain an electronic certificate of professional stage certificate.
Certificate of General Practice:
In the application conditions of the comprehensive stage, candidates are required to have a professional stage examination certificate, so candidates cannot skip the professional stage to apply for the comprehensive stage, and after passing the comprehensive stage, candidates can get a certificate of passing all subjects.
Note: After the examination, the candidate is not qualified to practice and is not yet a qualified certified public accountant.
2. Certified Public Accountant Non-Practice Certificate.
After passing the general certificate, if candidates want to develop in the world's top 500 enterprises, they can directly apply for a certified public accountant practice membership and obtain a non-practice certificate.
3. Certified Public Accountant Certificate.
After passing the general certificate, candidates must also have two years of audit work experience in accounting firms before their firm can submit the application materials for practicing qualification to the Association to obtain the CPA certificate.
Introduction to the CPA Exam.
Professional stage exams.
1. Examination focus: whether the candidate has the professional knowledge required for the practice of certified public accountants.
2. Examination subjects: accounting, auditing, financial cost and risk management, tax law, economic law, strategy and risk management of Gongshan Pisi. Among them, accounting is the most difficult, and strategy is the lowest.
3. Examination score: Each subject implements a 100-point system, and 60 points are a passing score. Among them, each subject has an additional question in English, candidates can answer the question in Chinese or English, if the question is answered in Chinese, only the original score of the question will be obtained, no additional points will be added; If the candidate answers correctly in English, an additional 5 points will be added.
Comprehensive Initiation and Elimination Exam.
1. Examination focus: whether candidates can make comprehensive use of professional knowledge in the professional environment.
2. Examination subjects: vocational ability comprehensive test questions: test papers.
Paper 2).
3. Test score: 50 points for Paper 1 and Paper 2, a total of 100 points, and 60 points for passing scores. Among them, there is an additional question in English in the first paper, and candidates can get an extra 5 points for answering correctly in English, and the China Note Association also encourages everyone to answer in English.
4. Examination period: There is no examination period in the comprehensive stage, as long as the candidate gets the professional stage examination certificate, it can be retained permanently, and the results will not be invalid!
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